This paper presents an Update to the Report on the Observance of Standards and Codes (ROSC) on Fiscal Transparency for the Slovak Republic. The 2003 ROSC update noted important further progress by Slovakia in bringing fiscal transparency close to international best practice, including by...

The data module of this Report on the Observance of Standards and Codes (ROSC) of Tanzania provides a summary assessment of practices on the coverage, periodicity, and timeliness of the data categories against the IMF’s General Data Dissemination System (GDDS). It is complemented by an...

This report provides an assessment of fiscal transparency practices in Israel against the requirements of the IMF Code of Good Practices on Fiscal Transparency. The assessment has two parts. The first part is a description of practice, prepared by the IMF staff on the basis of discussions with...

This paper presents an update to Report on the Observance of Standards and Codes (ROSC)—Fiscal Transparency Module for Japan. Under the Fiscal Investment and Loan Program (FILP) reform initiated in 2001, the size of FILP has been significantly reduced. The government is moving toward...

This Selected Issues and Statistical Appendix paper analyzes the budget deviations in Malawi, their reasons, and the consequences for the fiscal policy process. It documents the observed deviations of outturn to plan in Malawi, analyzes the reasons for such deviations, outlines some of the...

The public sector in Peru is clearly distinguished from the rest of the economy, but the existence of various legal and statistical definitions of the government makes it difficult to demarcate it clearly from the rest of the public sector. The recent constitutional reform has strengthened the...

This report on the Russian Federation’s Observance of Standards and Codes reports on the fiscal transparency module. Russia has achieved considerable progress in fiscal transparency and financial management since 1999, although a number of important reforms remain to be undertaken. The...

This report assesses the Observance of Standards and Codes on Fiscal Transparency for Moldova. Moldova has made progress in recent years in improving fiscal transparency, and meets the Code of Good Practices on Fiscal Transparency in some areas. However, shortcomings remain in several areas, and...

This paper reviews the Report on the Observance of Standards and Codes on Fiscal Transparency for Ukraine, and provides an assessment of fiscal transparency practices in Ukraine against the requirements of the IMF Code of Good Practices on Fiscal Transparency. It reviews the description of...

This report on the Observance of Standards and Codes on Fiscal Transparency Module on Ghana highlights a fiscal transparency module. Ghana meets the standards of the fiscal transparency code in several areas. In spite of the progress, the transparency of fiscal activities still falls short of...